Question:  I am completing IRS Form W-9, Request for Taxpayer Identification Number and Certification.  Line 1 says “Name of entity/individual.”  I am completing the W-9 for my single-member LLC.  What do I put in line 1?

Answer:  For a sole proprietor or disregarded entity, enter the owner’s name on line 1, and enter the business/disregarded entity’s name on line 2.